Tvl Gke Projects And Constructions Private Limited v. The State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.11.2024
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ Tvl.GKE Projects and Constructions Private Limited, Represented by its Director Mr.Inbarasan ... Petitioner Vs.
The State Tax Officer, Cholavaram Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai-600 003.
... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records of the impugned order of the respondent in GSTIN:33AAGCG8533M1ZA/2018-19 dated 30.04.2024 and the consequential summary of order Reference No.ZD330424259296A dated 30.04.2024 and quash the same and consequently direct the respondent to entertain the records, documents and reply from the petitioner and pass orders, after affording a personal hearing to the petitioner and pass orders.
For Petitioner : Mr.M.Hariharan For respondent : Mr.V.Prashanth Kiran Government Advocate 1/6
ORDER
The present writ petition is filed challenging the impugned order passed by the respondent dated 30.04.2024 relating to the assessment year 2018-19.
2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in the business of work contract, using MS steel plates to make water tanks and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, during the scrutiny of the petitioner's monthly return, it was found that there was a short payment of taxes due to excess claim of Input Tax Credit and alleged mismatch between GSTR-3B and GSTR2A/GSTR-2B.
3. It is submitted by the learned counsel for the petitioner that an intimation in DRC 01A was issued on 04.08.2023, followed by a notice in DRC01 on 19.01.2024. Further, personal hearing was offered on 16.02.2024 and reminder on 17.04.2024. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. It is submitted by the learned counsel for the petitioner that neither the show cause notice nor the impugned 2/6
order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, they would be able to explain the alleged discrepancies.
4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case of M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024, to submit that this court has remanded the matter back in similar circumstances subject to payment of 25% of the disputed taxes.
5. It was further submitted that the petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Government Advocate appearing for the respondent does not have any serious objection.
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6. In view thereof, the impugned order dated 30.04.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. The impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. If the above deposit is not paid or objections are not filed within the stipulated period, i.e., four weeks from the date of receipt of a copy of this order, the impugned order of assessment shall stand restored.
7. Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs. Consequently, W.M.P.Nos.38229 and 38230 of 2024 are closed.
27.11.2024 Speaking (or) Non Speaking Order Index : Yes/ No mrn 4/6
To:
The State Tax Officer, Cholavaram Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai-600 003.
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MOHAMMED SHAFFIQ, J.
mrn 27.11.2024 6/6